BlogBusiness & Finance

Section 179 in 2026: Write Off Your Tech and Equipment This Year

Section 179 lets you deduct the full cost of qualifying equipment in the year you buy it. Here's what qualifies, how to claim it, and a real example.

📅 May 4, 20261 min read

What Section 179 Actually Does

Normally, when you buy equipment, you depreciate it over several years. A $3,000 laptop depreciated over 5 years gives you $600/year. Section 179 lets you deduct the **full $3,000 in year one**.

The 2025 deduction limit is **$2.5 million**. For virtually every solo founder and creator, there's no practical limit.

What Qualifies

  • Computers and laptops
  • Smartphones and tablets (business use percentage)
  • Cameras, microphones, lighting equipment
  • Monitors, external drives, peripherals
  • Software (off-the-shelf, not custom)
  • Office furniture and equipment
  • The asset must be **used for business more than 50% of the time**.

    Section 179 vs. Bonus Depreciation

    **Bonus depreciation** for 2025 is at **40%** (stepping down from 100% in 2022). Section 179 is more flexible — you choose which assets to apply it to. For most small founders: use Section 179 first, then layer bonus depreciation on what's left.

    A Real Example

  • MacBook Pro: $2,499
  • iPhone (80% business use): $999 × 80% = $799
  • Webcam + mic: $350
  • Notion annual plan: $96
  • Total Section 179 deduction: $3,744

    In a 22% tax bracket, that's **$823 in taxes you don't pay this year**.

    How to Claim It

    File **Form 4562** with your tax return. List each asset, its cost, and business-use percentage. Tax software handles this automatically when you input your purchases.

    Keep receipts. Keep records of when you put each asset in service.

    The Bottom Line

    If you bought tech for your business this year, Section 179 is how you get the full tax benefit immediately instead of spreading it over five years. Most creators leave money on the table by not knowing this exists.

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